Ligand‐protected gold clusters are usually understood in terms of the superatom concept, where certain species are able to behaves as prototypical molecules. Here, we discuss the metalloid cluster Au70S20(PPh3)12 in terms of the bonding characteristics of its inner 18‐cluster electron Au224+ core. Our interpretation is based on a SP3‐hybridized core involving four fused Au6 units denoting four equivalent hybridized localized orbitals, with the remaining electrons from the 1D10 state remaining as formally non‐bonding orbitals. Such characteristics expose a rationalization of Au70S20(PPh3)1 as a superatomic analog for a transition metal complex, following the 18‐electron rule, mimicking the classical bonding picture of the tetrahedral Ni(CO)4 complex. The Au22 core as an aggregate of Au6 units encourages the search for further examples of SP3‐cluster nodes precluding larger aggregates, contributing to the design opportunities of functional clusters and nanoparticles.